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  2. Point in time
    2016-04-15

reasonable assurance engagement

135(A) In PRA Handbook:a 'reasonable assurance engagement' as described in the Glossary of terms in the Auditing Practices Board Standards and Guidance for Auditors issued in 2010.(B) In FCA Handbook:a 'reasonable assurance engagement' as described in the Glossary of terms in Financial Reporting Council: Audit and Assurance: Standards and Guidance 2014.